The membership of the Assessment Review Board shall be a minimum of three (3) members of Council, who shall be appointed by Council resolution at the organizational meeting held each year, per Bylaw 33-2004 Assessment Review Board Creation.

The Assessment Review Board (ARB) is a municipal judicial board that hears complaints from individuals or corporations where they challenge the various aspects of their property assessment. An ARB is the first level of formal complaint for all types of property assessment except linear property assessment. Guidelines for decisions are set out in the Municipal Government Act Part 11 Division 2.